Mississippi legislation · 2026 Regular Session
Mississippi SB3190: Sales tax; exempt retail sales of firearm safes.
Status: Failed, February 25, 2026
AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION RETAIL SALES OF FIREARM SAFES; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-65-111, mississippi code of 1972, to exempt from sales taxation retail sales of firearm safes; and for related purposes.
From the introduced text:
AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION RETAIL SALES OF FIREARM SAFES; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-65-111, Mississippi Code of 1972, is amended as follows: 27-65-111. The exemptions from the provisions of this chapter which are not industrial, agricultural or governmental, or which do not relate to utilities or taxes, or which are not properly classified as one (1) of the exemption classifications of this chapter, shall be confined to persons or property exempted by this section or by the Constitution of the United States or the State of Mississippi. No exemptions as now provided by any other section, except the classified exemption sections of this chapter set forth herein, shall be valid as against the tax herein levied. Any subsequent exemption from the tax levied hereunder, except as indicated above, shall be provided by amendments to this section. *SS26/R1449* S. B. No. 3190 ~ OFFICIAL ~ R3/5 26/SS26/R1449 PAGE 1 (icj\tb) No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21. The tax levied by this chapter shall not apply to the following: (a) Sales of tangible personal property and services to hospitals or infirmaries owned and operated by a corporation …
Sponsors
- Taylor, Lane (R, 18) · primary sponsor
- Tate, Jeff (R, 33)
- McLendon, Michael (R, 1)
- Seymour, Joseph M. (R, 47)
- Whaley, Neil S. (R, 10)
Latest actions
- : Died In Committee
- : Referred To Finance
Subjects: Sales tax
Common questions
- What is SB3190?
- SB3190 is a bill in the Mississippi Legislature (2026 Regular Session): Sales tax; exempt retail sales of firearm safes.
- What does SB3190 do?
- In its own words: An act to amend section 27-65-111, mississippi code of 1972, to exempt from sales taxation retail sales of firearm safes; and for related purposes.
- What is the status of SB3190?
- Failed as of February 25, 2026. Latest action: Died In Committee (February 25, 2026).
- Who sponsored SB3190?
- Taylor, Lane (R, 18), with 4 co-sponsors.
- Where is the official record for SB3190?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB3190.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.